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INDONESIA
AKUNSIKA: Jurnal Akuntansi dan Keuangan
Published by Politeknik Negeri Ujung Pandang
ISSN : 27223701     EISSN : 27223590     DOI : http://dx.doi.org/10.31963/akunsika.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: Jurnal Akunsika mempublikasikan tulisan yang diangkat dari hasil penelitian lapangan atau telaah pustaka di bidang akuntansi dan/atau keuangan. Scope: Financial Accounting (Akuntansi Keuangan) Management Accounting (Akuntansi Manajemen) Auditing (Audit) Information System (Sistem Informasi) Public Sector Accounting (Akuntansi Sektor Publik) Accounting Education (Pendidikan Akuntansi) Behavior Accounting (Akuntansi Perilaku) Islamic Accounting and Financial Management (Akuntansi dan Manajemen Keuangan Islam) Corporate Governance (Tata Kelola Perusahaan) Corporate Social Responsibility (Pertanggungjawaban Sosial Perusahaan) Fraud and Forensic Accounting (Akuntansi Kecurangan dan Forensik) Ethics and Professionalism Corporate Finance Taxation Capital Market Banking Sustainability Reporting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 71 Documents
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The Moderating Role of Corporate Governance on The Relationship of Capital Structure on Firm Value An-Nabilah, A. Khumairoh; Zulfatillah, Auliya
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 2, July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5512

Abstract

The development of the business world at this time has led to intense competition, which requires companies to continue to increase their value because company value is one of the goals that determine the long-term success of the company. This study aims to examine the effect of capital structure on firm value and to examine the moderating effect of corporate governance on the effect of capital structure on firm value. This research is quantitative research using secondary data taken from the official website of the Indonesia Stock Exchange (IDX) and the official website of each company. The population in this study are food and beverage companies listed on the IDX in 2019-2023. The sample in this study consisted of 230 companies selected based on purposive sampling technique with criteria that have consistently reported annual reports in 2019-2023. The data analysis technique used in this study is moderation regression analysis using SPSS version 25. The results showed that capital structure negatively affects firm value and corporate governance is able to moderate the effect of capital structure on firm value.

Page 8 of 8 | Total Record : 71

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